Business Taxes

Biden’s Tax Plan Would Restore U.S. Exceptionalism—But Not in a Good Way

April 9, 2021

The Balancing Act of GILTI and FDII

April 7, 2021

U.S. Effective Corporate Tax Rate Is Right in Line With Its OECD Peers

April 2, 2021

Combined Corporate Rates Would Exceed 30 Percent in Most States Under Biden’s Tax Plan

April 1, 2021

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

March 31, 2021

CBO Study: Benefits of Biden’s $2 Trillion Infrastructure Plan Won’t Outweigh $2 Trillion Tax Hike

March 31, 2021

ARPA Allocates $2 Billion to Nonexistent County Governments

March 31, 2021

A CEO Tax Is the Wrong Way to Help Workers

March 30, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

TCJA Is Not GILTI of Offshoring

March 18, 2021

Four Questions Treasury Must Answer About the State Tax Cut Prohibition in the American Rescue Plan Act

March 18, 2021

How GILTI Are U.S. Industries?

March 16, 2021

Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

March 16, 2021

The American Rescue Plan Act Greatly Expands Benefits through the Tax Code in 2021

March 12, 2021

Wyden’s Energy Tax Proposal a Mixed Bag

March 11, 2021

Phasing in a Corporate Rate Hike Would Be the Worst of Both Worlds

March 9, 2021

State Aid in American Rescue Plan Act Is 116 Times States’ Revenue Losses

March 3, 2021

Combined State and Federal Corporate Income Tax Rates in 2021

March 3, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms

February 23, 2021